Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024
All TitlesTitle 26Chapter IPart 301Subpart 0 - Assessment
View all text of Subpart 0 [§ 301.6201-1 - § 301.6241-7]
§ 301.6205-1 - Special rules applicable to certain employment taxes.

For regulations under section 6205, see § 31.6205-1 of this chapter (Employment Tax Regulations).

Deficiency Procedures
authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)
source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
cite as: 26 CFR 301.6205-1
© 2014 CustomsMobile | Disclaimer | Privacy | About